Income Tax Ordinance, 2001 — Section 218: Service of notices and other documents

218. Service of notices and other documents.— (1) Subject to this Ordinance, any notice, order or requisition required to be served on a resident individual (other than in a representative capacity) for the purposes of this Ordinance shall be treated as properly served on the individual if –

(a)personally served on the individual or, in the case of an individual under a legal disability or a non-resident individual, the representative of the individual;

(b)sent by registered post or courier service to the place specified in clause (b) 4[of sub-section (2)] or to the individual’s usual or last known address in Pakistan; 5[ ]

(c)served on the individual in the manner prescribed for service of a summons under the Code of Civil Procedure, 1908 (V of 1908) Chapter XI – Administration

(2)Subject to this Ordinance, any notice, order or requisition required to be served on any person (other than a resident individual to whom sub-section (1) applies) for the purposes of this Ordinance shall be treated as properly served on the person if –

(a)personally served on the representative of the person;

(b)sent by registered post or courier service to the person’s registered office or address for service of notices under this Ordinance in Pakistan, or where the person does not have such office or address, the notice is sent by registered post to any office or place of business of the person in Pakistan; 1[ ]

(c)served on the person in the manner prescribed for service of a summons under the Code of Civil Procedure, 1908 (V of 1908) Chapter XI – Administration